{"id":426,"date":"2015-09-09T09:19:00","date_gmt":"2015-09-09T09:19:00","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=426"},"modified":"2021-12-16T19:00:41","modified_gmt":"2021-12-16T13:30:41","slug":"compulsory-manual-selection-of-cases-for-scrutiny-during-the-financial-year-2015-2016","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/compulsory-manual-selection-of-cases-for-scrutiny-during-the-financial-year-2015-2016\/","title":{"rendered":"Manual selection of cases for Scrutiny"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d2aaf243c5f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d2aaf243c5f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/compulsory-manual-selection-of-cases-for-scrutiny-during-the-financial-year-2015-2016\/#Compulsory_manual_selection_of_cases_for_scrutiny_during_the_Financial_Year\" title=\"Compulsory manual selection of cases for scrutiny during the Financial Year\">Compulsory manual selection of cases for scrutiny during the Financial Year<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/compulsory-manual-selection-of-cases-for-scrutiny-during-the-financial-year-2015-2016\/#Computer_Aided_Scrutiny_Selection_CASS\" title=\"Computer Aided Scrutiny Selection (CASS): \">Computer Aided Scrutiny Selection (CASS): <\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Compulsory_manual_selection_of_cases_for_scrutiny_during_the_Financial_Year\"><\/span><span style=\"color: #000080;\"><strong>Compulsory manual selection of cases for scrutiny during the Financial Year<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A.png\" rel=\"attachment wp-att-1637\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1637\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A-300x165.png\" alt=\"Untitled37A\" width=\"831\" height=\"457\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A-300x165.png 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2015\/11\/Untitled37A.png 508w\" sizes=\"(max-width: 831px) 100vw, 831px\" \/><\/a><\/p>\n<ol style=\"text-align: justify;\">\n<li>In supersession of earlier Instructions on the above subject, the Board hereby lays down the following procedure and criteria for manual selection of returns\/cases for scrutiny during the FY :-<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\">a) Cases involving addition in an earlier assessment year in excess of Rs. 10 lakhs on a substantial and recurring question of law or fact which is either confirmed in appeal or is pending before an appellate authority.<\/p>\n<p style=\"padding-left: 40px;\">b) Cases involving addition in an earlier assessment year on the issue of transfer pricing in excess of Rs. 10 crore or more on a substantial and recurring question of law or fact which is either confirmed in appeal or is pending before an appellate authority.<\/p>\n<p style=\"padding-left: 40px;\">c) All assessments pertaining to Survey under section 133A of the Income-tax Act, 1961 (&#8216;Act&#8217;) excluding those cases where books of accounts, documents etc. were not impounded and returned income (excluding any disclosure made during the Survey) is not less than returned income of preceding assessment year. However, where assessee retracts the disclosure made during the Survey, such cases will not be covered by this exclusion.<\/p>\n<p style=\"padding-left: 40px;\">d) Assessments in search and seizure cases to be made under section(s) 158B, 158BC, 158BD, 153A &amp; 153C read with section 143(3) of the Act and also for the returns filed for the assessment year relevant to the previous year in which authorization for search and seizure was executed u\/s 132 or 132A of the Act.<\/p>\n<p style=\"padding-left: 40px;\">e) Returns filed in response to notice under section 148 of the Act.<\/p>\n<p style=\"padding-left: 40px;\">f) Cases where registration u\/s 12M of the IT Act has not been granted or has been cancelled by the CIT\/DIT concerned, yet the assessee has been found to be claiming tax-exemption under section 11 of the Act. However, where such orders of the CIT\/DIT have been reversed\/set-aside in appellate proceedings, those cases will not be selected under this clause.<\/p>\n<p style=\"padding-left: 40px;\">g) Cases where the approval already granted u\/s 1O(23C)\/35(1)(ii)\/35(1)(iii)\/10(46) of the Act has been withdrawn by the Competent Authority, yet the assessee has been found claiming tax-exemption\/benefit under the aforesaid provisions.<\/p>\n<p style=\"padding-left: 40px;\">h) Cases in respect of which specific and <a href=\"https:\/\/www.caindelhiindia.com\/blog\/all-about-new-annual-information-statement-ais\/\">verifiable information<\/a> pointing out tax-evasion is given by Government Departments\/Authorities. The Assessing Officer shall record reasons and take prior approval from jurisdictional Pro <span style=\"color: #3366ff;\">CCIT\/CCIT\/Pr. DGIT\/DGIT<\/span> concerned before selecting such a case for scrutiny.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Computer_Aided_Scrutiny_Selection_CASS\"><\/span><span style=\"color: #000080;\"><strong>Computer Aided Scrutiny Selection (CASS):<\/strong> <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Cases are also being selected under CASS on the basis of broad based selection filters. List of such cases shall be separately intimated in due course by the Pr. DGIT(Systems) to the jurisdictional authorities concerned.<\/li>\n<li>It is reiterated that the targets for completion of scrutiny assessments and strategy of framing quality assessments as contained in Central Action Plan document for FY have to be complied with and it must be ensured that all scrutiny assessment orders including the cases selected under the manual criterion are completed through the AST system software only.<\/li>\n<li style=\"text-align: justify;\">Further, in order to ensure the quality of assessments being framed, Pro CCsIT\/CCsIT\/Pr. DsGIT\/DsGIT should evolve a suitable monitoring mechanism and by\u00a030th April, 2016,<\/li>\n<li style=\"text-align: justify;\">such authorities shall send a report to the respective Zonal Member with a copy to Member (IT) containing details of at least 50 quality assessment orders from their respective charges.<\/li>\n<li style=\"text-align: justify;\">In this regard, IT Authorities concerned must ensure that cases selected for publication in &#8216;Let us Share&#8217; are picked up only from the quality assessments as reported.<\/li>\n<\/ul>\n<p><strong><a href=\"https:\/\/carajput.com\/press-releases\/income-tax-dept-conducted-search-and-seizure-operations-on-4-arc-s.pdf\">Income Tax Dept. Conducted Search &amp; Seizure operations on 4 ARCs (Asset Reconstruction Companies).<\/a> (On December 8, 2021)<\/strong><\/p>\n<p style=\"text-align: justify;\">For query or help, contact: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0or call at 9555555480<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Compulsory manual selection of cases for scrutiny during the Financial Year In supersession of earlier Instructions on the above subject, the Board hereby lays down the following procedure and criteria for manual selection of returns\/cases for scrutiny during the FY :- a) Cases involving addition in an earlier assessment year in excess of Rs. 10 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[3227,3225,3226,3224,3223,3222],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/426"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=426"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/426\/revisions"}],"predecessor-version":[{"id":19983,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/426\/revisions\/19983"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}